Description: Designing an international pension program for mobile Employees. From The Pension Forum, January 2003, Volume 15, Issue No. 1.

Description: In this article the author responds the current defined benefit pension plan concepts that are being challenged and presents his proposal for revised plan design, funding and investment concepts. From Pension Section News, March 2004, Issue No. 54.

Description: This paper was the results of an invitation by the SOA’s Pension Section Research Team to explore the current state of defined benefit plans in Canada and future visions of them.

Description: While the Pension Protection Act resolved a lot of issues about how employers could fund defined benefit plans and how they could safely put 401k plans on autopilot, the legislation didn’t solve the bigger problem of making sure that all employees have enough savings for retirement, observers say. For this reason, groups of employers, actuaries, academics and industry experts have come together to introduce new plan designs that address many of the elements that the Pension Protection Act left out. This article summarizes these proposals.

Description: This research report investigates the mechanics and practicalities of introducing retirement investment income tontines (RITs) in today’s market place.

Description: The traditional defined-benefit (DB) plan is a type of plan structured to provide the greatest degree of retirement income security, designed to pay out a guaranteed retirement income for the life of the retiree (and, when applicable, a beneficiary). However, over the last several decades, the number of private-sector employees covered under these traditional plans has decreased dramatically and been replaced by defined contribution (DC) plans. In contrast, public-sector retirement plans, which are exempt from ERISA, have seen a much smaller decline in DB plans. There are many differences in the private and public sector that likely contributed to this phenomenon, but ERISA and the many amendments to it has been a major factor.

Description: This paper examines the growing trend toward phased retirement in which workers move slowly into full-time leisure, and then the paper suggests alternative pension designs to accommodate the trend. From Retirement Needs Framework, M-RS00-1.

Description: Abstract paper for Optimal Retirement Age.

Description: Many factors contribute to one’s ability to save and prepare for retirement. This essay examines the influence family structure has on retirement preparedness.

Description: This article presents the findings of an Urban Institute study sponsored by the Pension Section and the Actuarial Foundation examining the election of joint and survivor annuities by married adults. From Pension Section News, June 2004, Issue No. 55.